2026 (3) TMI 1580

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....itution of India calling for the records pertaining to the Petitioners' case and after going into the validity and legality thereof, quash the impugned ex-parte orders dated 30.03.2022 and 20.09.2022 as the same is without any jurisdiction and without authority of law and in violation of principles of natural justice; (b) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioners' case and after going into the validity and legality thereof, quash the impugned attachment notices dated 12.06.2023 and 14.06.2023 as the same are without any jurisdiction an....

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....6(4) of the CGST Act and MGST Act as null, void, arbitrary and violative of principle of Lex Non Cogit Ad Impossibilia; (g) that this Hon'ble Court be pleased to issue a Writ of Mandamus or any other appropriate Writ/order/direction under Article 226 of the Constitution of India to stay the operation of the impugned Section 16(4) of the CGST Act and MGST Act till the pendency of the present petition; (h) that this Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India, to read down the provision of Section 16(4) of the CGST Act shall be read down in a manner that availment of ITC in the books of accounts within the time l....

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....el for the parties and on perusal of the record, we find substance in the contention as urged on behalf of the petitioner. It is clear from the concluding paragraph of the said notice issued to the petitioner dated 11 March 2022 that the petitioner was called upon to appear for hearing on 22 April 2022 and was also called upon to file a representation. The contents of the said notice are required to be noted, which read thus: "(F) Concluding Paragraphs: Ms. Rajkala Enterprises Private Limited are also directed to attend at aforesaid office Address at 11.00 a.m. on 22.04.2022. Ms. Rajkala Enterprises Private Limited are also directed to file or cause to be filed representation in FORM GST DRC 06 along with evidence....